12
336.61
. , .
-. ,
. --
. , -
, .: , , ,
,
, , , , -
, . 1[1,2]. 1
2007 2008 2009 2010 2011,
( , ),% 7,1 6,7 7,8 6,6 4,1, % 7,4 6,4 6,3 2,3 3,2
116,2 116,6 130,4 147,2 125,1-
6,8 7,2 18,8 19,9 11,049,8 50,7 60,6 79,0 50,9
, -, ,
-, , , [1,2].
2010-2011 -, , , -
. -
, [1,2].
13
2012 . -
[3.4]. ,,-
.
, , . --
., -
, , , -, [5,6].
28.07. 2010 . 81-.
114 30.09.2010 .
. --
. -, , ,
- [7]. -
, , .--
, .
, -,
, . – , , -
, , .
, [8].
. , ,
14
. ,
. -.
-, , -
, .
.
[5, 6]. -, -
, -,
. --
. -,
[5]. -,
.-
. -,
, -, , -
, , -, .
, -, -
, ,,
, . 1 2 ,
.. 1 -
, - – 60 . . .
: 2012 . -
15
. 31-35% ,
, -
. , , -
. ,. 1, , ,
, , -, -
, .
-20
-10
0
10
20
30
40
50
60
70
30 35 40 45 50 55 60, .
, %
. 1. 20, 30 40 . .
)
, --
, -.
, . 2 ,
. ,
.-
700-800 , , - [9, 10]. , -
,
16
, [10]. -
.
15
20
25
30
35
40
45
50
55
650 700 750 800 850, .
, %
. 2. 80 60
. . ( )
, -, , , -
, , .-
. --
4-5%.
, -. . 3 -
. , – 60 . . -
9 20 . . – . 30 . . 14 .
. -
. --
,
17
, , .
- – , -
, -.
6
7
8
9
10
11
12
13
14
60000 65000 70000 75000 80000, .
, .
. 3. 30 20 . . ( )
– , -. ,
-,
, , ,
. -, -
.
– , -, -
.
, . -
, -, 50%. -
, . 4.
18
10
20
30
40
50
60
70
80
60000 65000 70000 75000 80000, .
, .
. 4. , 50%
30 20 . . ( )
, -
-
. --
, . -
--
, , .
, -.
1. . 2011: . . .: , 2011. 468 .2. . 2012: . . .: , 2012. 462 .3. ., .
//. 2011. 3. . 10-16.
19
4. . // .
2012. 5. . 128-135.5. . . . 3-
., . . .: , 2013. 1104 .6. ., . -
/ . . .: , 2012. 648 .
7. . -: -
// . 2012.1. . 106-110.
8. ., . : 2 . /. . . 2. .: , 1999. 592 .
9. ., ., . -. .: , 2011. 164 .
10. : . . .: - , 2010. 40 .
, .- . , ., , , ,. ,
, . , ., . «», , ,
.
PROBLEM OF PROFITABILITY OF EDUCATIONAL PROGRAMSOF THE BUDGETARY ESTABLISHMENTS
V.A. Panin, L.E. Basovskiy
The analysis of problems of financial planning of new budgetary educational institu-tions is made. It is shown that the purpose of planning can serve as a profit and the increasein activity. On the basis of marginal analysis investigated the problem of break-even by theexample of the educational programs of undergraduate programs. It is established that amanagement tool achievement of break-even and increased profitability of the educationalprogram is the control number of students attending the program.
Keywords: financial planning, profit, growth, marginal analysis, profitability
Panin Vladimir Alekseevich, Doctor of Physical and Mathematical Sciences, Profes-sor, Rector, Russia, Tula, Tula State Pedagogical University Leo Tolstoy,
Basovskiy Leonid Ephimivich, Doctor of Engineering, Professor, Head of Department"Economics and Management", Russia, Tula, Tula State Pedagogical University Leo Tolstoy